United States · Bill · S
S. 2721 (109th)
Business Activity Tax Simplification Act of 2006
Introduced
4 May 2006
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
15 August 2025
Summary
Business Activity Tax Simplification Act of 2006 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 4 May 2006
Introduced in Senate (PDF)
Introduced in Senate · EN · 4 May 2006
Introduced in Senate
summary · EN · 4 May 2006
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/2721
- Open data entity: https://api.congress.gov/v3/bill/109/s/2721